Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance

The Insurance Authority (“IA”) prepared the following Question and Answer (“Q&A”) and issued it to authorized insurers on 19 December 2025.

This Q&A should be read in conjunction with PN 810.2 (Revised) and other regulations, standards or guidance published and issued by the HKICPA.

The Q&A is intended for general guidance only. The Institute DOES NOT accept any responsibility or liability, and DISCLAIMS all responsibility and liability, in respect of the Q&A and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&A.